City of Philadelphia v. Cohen

Fuld, J. (dissenting).

The City of Philadelphia seeks to recover parking lot taxes, which the defendant, as a parking lot operator in that city, refused to pay. After an audit of the defendant’s books and records, the city made an assessment for taxes due. Since the defendant failed, as the applicable statute provided, to appeal to the city’s Tax Review Board, this administrative determination constitutes a binding and conclusive adjudication under Pennsylvania law. (See Philadelphia v. Bobman Dept. Store Co., 189 Pa. Super. Ct. 72.) Following the determination, but before the city had a…